Chapter VII · Ancillary obligations and oversight · Section II · Other ancillary obligations of public and private entities

Article 128 Obligations of entities required to withhold tax at source

Artigo 128.º · Obrigações das entidades que devam efetuar retenções na fonte

Código do Imposto sobre o Rendimento das Pessoas Coletivas · republished by Law No. 2/2014 · consolidated text checked 26 October 2026

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Articles 119 and 120 of the Personal Income Tax Code apply, with the necessary adaptations, to entities that are required to withhold IRC at source.

O disposto nos artigos 119.º e 120.º do Código do IRS é aplicável com as necessárias adaptações às entidades que sejam obrigadas a efetuar retenções na fonte de IRC.

What we checked in this article

The cross-reference to Articles 119 and 120 of the Personal Income Tax Code and its application, with the necessary adaptations, to entities required to withhold IRC are retained.

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Unofficial English translation prepared by BCA Portugal for reference. Only the Portuguese text published in the Diário da República has legal force. Editorial notes are ours and are not part of the statute.

Applying the law

Portuguese corporate tax, applied to your numbers

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